41.—(1) Where the Commissioners for Her Majesty's Revenue and Customs investigate or propose to investigate any matter with a view to determining—
(a)whether there are grounds for believing that an offence has been committed by reason of a contravention of—
(i)article 3, 4 F1..., [F24A,] F3... 6, F4... 8, F4... 11, 12,[F512A,] 19, 20, 21, 22, 23, 37, 38 or 39 of this Order;
(ii)article 31 of this Order so far as it relates to the powers of the Commissioners;
(iii)the dual-use Regulation; or
(iv)the torture Regulation; or
(b)whether a person should be prosecuted for such an offence,
the matter shall be treated as an assigned matter.
(2) Section 77A of CEMA (provision as to information powers) M1 shall apply to a person concerned in an activity which, if not authorised by a licence, would contravene—
(a)article 3, 4 F6..., [F74A, ] F8... 6, F9... 8, F9... 11, 12, [F1012A,]19, 20, 21, 22 or 23 of this Order;
(b)the dual-use Regulation; or
(c)the torture Regulation,
and accordingly references in section 77A of CEMA to exportation shall be read as including any such activity.
(3) Section 138 of CEMA (provision as to arrest of persons) M2 shall apply to the arrest of a person for an offence under this Order as it applies to the arrest of a person for an offence under the customs and excise Acts.
(4) Sections 145 M3, 146 M4, 146A M5, 147 M6, 148, 150 M7, 151 M8, 152 M9, 154 M10, and 155 M11 of CEMA (proceedings for offences, mitigation of penalties, proof and other matters) shall apply in relation to offences and penalties under this Order as they apply in relation to offences and penalties under the customs and excise Acts.
(5) For the purposes of the application of section 145 of CEMA to this Order, only offences related to contraventions of the provisions referred to in paragraph (1)(a) are offences under the customs and excise Acts.
Textual Amendments
F1Word in art. 41(1)(a)(i) omitted (27.1.2010) by virtue of The Export Control (Amendment) Order 2010 (S.I. 2010/121), arts. 1(1), 2(7)
F2Word in art. 41(1)(a)(i) inserted (16.4.2012) by The Export Control (Amendment) Order 2012 (S.I. 2012/929), arts. 1, 3(4)
F3Word in art. 41(1)(a)(i) inserted (temp.) (2.3.2011 at 7 p.m. until it expires on 1.3.2012 in accordance with art. 1(3) of the amending S.I.) by The Export Control (Amendment) (No. 2) Order 2011 (S.I. 2011/580), arts. 1(2), 3(3)
F4Words in art. 41(1)(a)(i) omitted (31.12.2020) by virtue of S.I. 2019/137, regs. 1, 4(28A)(a) (as inserted by The Export Control (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1502), regs. 2(3), 7(9)); 2020 c. 1, Sch. 5 para. 1(1)
F5Word in art. 41(1)(a)(i) inserted (19.5.2022) by The Export Control (Amendment) Order 2022 (S.I. 2022/491), arts. 1(1), 2(8)(a)
F6Word in art. 41(2)(a) omitted (27.1.2010) by virtue of The Export Control (Amendment) Order 2010 (S.I. 2010/121), arts. 1(1), 2(7)
F7Word in art. 41(2)(a) inserted (16.4.2012) by The Export Control (Amendment) Order 2012 (S.I. 2012/929), arts. 1, 3(4)
F8Word in art. 41(2)(a) inserted (temp.) (2.3.2011 at 7 p.m. until it expires on 1.3.2012 in accordance with art. 1(3) of the amending S.I.) by The Export Control (Amendment) (No. 2) Order 2011 (S.I. 2011/580), arts. 1(2), 3(3)
F9Words in art. 41(2)(a) omitted (31.12.2020) by virtue of S.I. 2019/137, regs. 1, 4(28A)(b) (as inserted by The Export Control (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1502), regs. 2(3), 7(9)); 2020 c. 1, Sch. 5 para. 1(1)
F10Word in art. 41(2)(a) inserted (19.5.2022) by The Export Control (Amendment) Order 2022 (S.I. 2022/491), arts. 1(1), 2(8)(b)
Marginal Citations
M1Section 77A was inserted by the Finance Act 1987 (c. 16), section 10 and amended by the Customs and Excise (Single Market etc.) Regulations 1992 (S.I. 1992/3095), Schedule 1, paragraph 7.
M2Section 138 was amended by the Police and Criminal Evidence Act 1984 (c. 60), sections 114(1) and 119, Schedule 6, paragraph 37 and Schedule 7, Part 1; by the Finance Act 1988 (c. 39), section 11; by the Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341), article 90(1) and Schedule 6, paragraph 9; and by the Serious Organised Crime and Police Act 2005 (c. 15), Schedule 7, paragraph 54.
M3Section 145 was amended by the Police and Criminal Evidence Act 1984, section 114(1); and by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraphs 20 and 23.
M4Section 146 was modified by the Channel Tunnel (Customs and Excise) Order 1990 (S.I. 1990/2167), article 4 and the Schedule, paragraph 22.
M5Section 146A was inserted by the Finance Act 1989 (c. 26), section 16(1) and amended by the Commissioners for Revenue and Customs Act 2005, Schedule 4, paragraphs 20 and 24.
M6Section 147 was amended by the Magistrates' Courts Act 1980 (c. 43), section 154 and Schedule 7, paragraph 176; by the Criminal Justice Act 1982 (c. 48), sections 77 and 78, Schedule 14, paragraph 42 and Schedule 16; and by the Finance Act 1989, section 16(2).
M7Section 150 was amended by the Commissioners for Revenue and Customs Act 2005, Schedule 4, paragraphs 20 and 25.
M8Section 151 was amended by the Magistrates' Courts Act 1980, section 154 and Schedule 7, paragraph 177.
M9Section 152 was amended by the Commissioners for Revenue and Customs Act 2005, section 52, Schedule 4, paragraphs 20 and 26 and Schedule 5.
M10Section 154 was modified by the Channel Tunnel (Customs and Excise) Order 1990 (S.I. 1990/2167), article 4 and the Schedule, paragraph 23.
M11Section 155 was amended by the Commissioners for Revenue and Customs Act 2005, Schedule 4, paragraphs 20, 21 and 27.